What a SaaS or IT company must file in Latvia in 2026

This profile assumes a small software or IT company that relies on cloud infrastructure, so it adds obligations aimed at digital and cloud-dependent businesses - the AI Act's transparency duties, NIS2 for critical digital infrastructure, cybersecurity requirements for software products - alongside the standard tax and reporting calendar. Your actual exposure depends on whether you build AI systems, handle personal data at scale, or count as an essential or important entity under NIS2, so treat this as a starting shortlist rather than a final answer.

This page assumes a specific starting profile: SaaS or IT company, in Latvia. It's a starting point, not tailored advice - your actual obligations depend on your exact sector, turnover and how you operate.

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Next 12 months

Date	Regulation	Deadline
20 September 2026	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 September 2026	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
20 October 2026	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 October 2026	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
20 November 2026	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 November 2026	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
20 December 2026	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 December 2026	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
12 January 2027	Data Act	Data Act: cloud providers must stop charging switching and data-egress fees
20 January 2027	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 January 2027	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
20 February 2027	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 February 2027	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
20 March 2027	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 March 2027	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
20 April 2027	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 April 2027	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
20 May 2027	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 May 2027	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
31 May 2027	Latvia annual report filing	Latvia: annual report (gada pārskats) yearly filing deadline for micro and small companiesRecurring
20 June 2027	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 June 2027	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
20 July 2027	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 July 2027	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
20 August 2027	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 August 2027	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring

See the full 2026 calendar in Latvia · All calendars